The Employment Information Report — Korea's 15-Day Rule
Occupation, industry, annual income bracket. Required within 15 days of a change since September 2020 — and the fine waiver ended in June 2026.
15 days
From the change
Sept 2020
In force since
₩1,000,000
Maximum fine
3 fields
What you report
The employment information report is a filing of your occupation, industry and annual income bracket with Korean immigration, due within 15 days of any of the three changing. If you teach in Korea on an E-2 visa it rarely comes up in the schools we place teachers into — and it is separate from the change of workplace report, and from anything your school files for you.
The obligation dates to September 2020. For more than five years, the published guidance described it differently from the way the rule is written.
Last Verified
Checked against the Immigration Act and its Enforcement Rule at the National Law Information Center, the Ministry of Justice press release and English notice, the HiKorea notice board, and the HiKorea status-by-status manual dated 31 July 2026. All sources are linked at the foot of this page.
General guidance, not legal advice
This guide reflects Korvia's reading of published government sources and is provided for general reference. It is not legal or immigration advice. Requirements change and depend on your circumstances. Confirm your own case with the Immigration Contact Center (1345) or your local immigration office before you file.
Why has nobody mentioned this before?
Because the rule and the guidance said different things. On 25 September 2020, an amendment to the Enforcement Rule added occupation and annual income to the registration items, and added a change to either to the reportable items. Article 35 gives registration changes a 15-day deadline, so the obligation existed from that day.
The Ministry of Justice confirms the date itself. Its English notice on the 2026 online system describes the change as a measure that “supplements the employment information reporting requirements that have been in effect since September 25, 2020”.
What took another five years was anyone publishing it in those terms. Here is the trail of what the public guidance actually said, in order.
- 25 Sept 2020Enforcement Rule amended (MOJ Ordinance No. 981). Articles 47(6) and 49-2(6) added.
Occupation and annual income became registration items, and a change to either became a reportable item under Article 35 of the Immigration Act — which carries a 15-day deadline.
- 28 Sept 2020HiKorea notice on the duty to report occupation and annual income
Reporting time: “at the time of foreigner registration.”
- 25 Nov 2020HiKorea notice on occupation and annual income reporting
“at the time of foreigner registration and when applying for each type of sojourn permit.”
- 2 Jan 2023HiKorea notice on occupation, income and school enrolment, linked to the tax office data feed
Reporting time: registration, status change, activity permit, workplace change, status grant, extension — “and when your occupation changes.” Income change is not listed.
- 16 Dec 2025Ministry of Justice press release on the expanded online system
The wording that matters appears for the first time: report within 15 days “when the reported occupation or industry changes, or when the reported annual income bracket changes.”
- 19 Dec 2025HiKorea notice carrying the same wording, with the official FAQ attached
Also the source of the pilot-period statement: “during the pilot period, no fine will be imposed even if the reporting deadline has passed.”
- 2 Jan 2026Online reporting goes live. Pilot period runs to the end of June.
Both online and paper filing accepted during the pilot period.
- From July 2026Pilot period ends
The fine waiver was tied to the pilot period. That period is over.
- 31 July 2026Current HiKorea status-by-status manual (posted 2 August 2026)
Still lists only “at registration, at each sojourn application, and when your occupation changes.” No income change. No 15 days.
The manual immigration officers point the public to, updated days before this guide was written, still does not mention income changes or a 15-day deadline for this report. The same manual does state a 15-day deadline in the very next section, for the school enrolment report that was added by the same 2020 amendment.
Scope of our check: every notice on the HiKorea notice board, the Ministry of Justice press release and its English notice, and the current status-by-status manual for sojourn and visa civil affairs. We did not review internal office guidance, which is not public.
Which 15-day filing is which?
When a teacher moves between schools, up to three separate obligations can run at once. Each has a different owner, a different starting day and a different maximum fine. Only one of the three requires an in-person visit, and it is not the one this guide is about.
| Filing | Who files | Clock starts | Online? | Max fine |
|---|---|---|---|---|
| Employment Information ReportOccupation, industry, annual income bracketImmigration Act Art. 35; Enforcement Rule Art. 47(6), 49-2(6) | You | The day the information changed | Yes — HiKorea | ₩1,000,000 |
| Change of Workplace ReportThe employer itselfImmigration Act Art. 21(1) proviso | You | The day you changed or added the workplace | No — in person | ₩2,000,000 |
| Employment Change ReportYour resignation, departure, dismissalImmigration Act Art. 19 | Your employer | The day they learned of it | Yes — HiKorea (fax also accepted) | ₩2,000,000 |
On the HiKorea e-Application menu, the workplace change permit is listed for E-9 only. There is no equivalent entry for E-1 to E-7, which is why that filing still means a visit.
Which income bracket does a teaching salary fall into?
The form asks for a bracket, not a figure. ₩30 million a year works out to ₩2.5 million a month, and that boundary runs straight through the middle of the teaching pay scales in Korea. A level increase or a move between programmes will often cross it, which is what makes this reportable.
| Annual bracket | Monthly equivalent |
|---|---|
| No income | — |
| Under ₩10M | Under ₩833K |
| ₩10M – under ₩20M | ₩833K – ₩1.67M |
| ₩20M – under ₩30M | ₩1.67M – ₩2.5M |
| ₩30M – under ₩40M | ₩2.5M – ₩3.33M |
| ₩40M – under ₩50M | ₩3.33M – ₩4.17M |
| ₩50M and above | ₩4.17M and above |
Where the teaching programmes fall
| Programme | Monthly base | Brackets touched |
|---|---|---|
| EPIK (nationwide) | ₩2.1M – ₩2.8M | ₩20–30M at the bottom, ₩30–40M from ₩2.5M up |
| SMOE (Seoul) | ₩2.3M – ₩3.0M | ₩20–30M at grades E and D; grade C and above cross into ₩30–40M |
| GEPIK (Gyeonggi) | ₩2.2M – ₩2.6M | ₩20–30M through Level 1; Level 1+ and above cross into ₩30–40M |
| GOE (Gyeongnam) | ₩2.1M – ₩2.7M | ₩20–30M through Level 2+; Level 1 and above cross into ₩30–40M |
| Hagwon | ₩2.0M – ₩3.2M | Spans ₩20–30M and ₩30–40M depending on city and chain |
Base salary only, from Korvia's programme salary pages linked in the first column. Allowances are on top.
The renewal bonus catch
A teacher on ₩2.4M a month earns ₩28.8M over a year — the ₩20M–₩30M bracket. Re-sign at the same school and collect a ₩2M renewal bonus, and the year comes to ₩30.8M. That is a different bracket, and therefore a reportable change. The monthly salary never moved.
Settlement allowances, cash housing allowances and hagwon holiday bonuses work the same way. The official FAQ says annual income is measured before tax; it does not spell out which allowances are counted, so near a boundary, ask 1345 rather than guessing.
One honest gap
The published guidance does not define which year the figure refers to — last year's actual earnings, or the annualised value of your current contract. The income data feed from the tax office points one way; the “within 15 days of the change” wording points the other. We use the contract figure in the examples above because it is the only reading under which a change has a date. Choose a figure that would not surprise the tax office either way.
Which occupation and industry should an English teacher select?
HiKorea does not ask for a number. You search by name and pick from the national standard classifications — the Korean Standard Classification of Occupations, 8th edition, and the Korean Standard Industrial Classification, 11th edition. We identified which editions the screens use by looking up the codes shown in the Ministry of Justice's own screenshots.
Hagwon / language academy
Occupation
26411 English Language Instructors
Industry
85631 Foreign language institutes
The published index terms for 26411 include “English conversation instructor”, “language academy English instructor” and “after-school English instructor”.
After-school programme only
Occupation
26411 English Language Instructors
Industry
Whichever applies to the school you work at
“After-school English instructor” is an index term under 26411.
Middle or high school, subject teaching
Occupation
26217 Foreign Language Teachers
Industry
85211 Middle schools / 85212 Academic high schools
Index terms for 26217 include “native-speaking teacher”. The definition is limited to middle and high schools.
Elementary school placement
Occupation
Not settled — see the note below
Industry
85120 Elementary schools
26217 is defined as middle and high school only, and 26411 is defined as language academies. Neither cleanly covers elementary placements. Confirm with 1345.
Why 26411 for academy work rather than a teaching code: the E-2 visa is formally a conversation instruction visa, and “English conversation instructor” is one of the published index terms for 26411. Its definition — teaching English to students at language academies and similar — matches hagwon work directly, and its index terms also cover after-school, tutoring and online teaching.
How do you actually file it?
Two routes, both starting from a HiKorea login. Which one you use depends on whether you already need an immigration appointment for something else. They differ in one practical way: only the second produces a printable confirmation. Neither requires you to visit an office for this report on its own, and neither charges a fee.
A. You are booking an appointment anyway
Log in to HiKorea and start a visit reservation. If you hold a status subject to the requirement, the employment information screen appears on its own after the reservation form. It shows what is on file and asks you to choose With Changes or No Changes. The reservation and the report complete together.
B. You only need to file the report
Log in to HiKorea, open e-Application and select Employment Information (Change) Report. Enter occupation, industry and income bracket. This route ends with a printable report confirmation.
If you use an agency, you still log in yourself
The Ministry of Justice notice states that after the pilot period, foreigners visiting an office without a reservation — including those using registered immigration service agencies — are also required to submit employment information online before visiting. Handing the file to an agency does not remove the step.
What should you check before you file?
Ten points that decide whether the filing is correct: where the bracket boundary sits, what counts toward it, which filings this one does not replace, and what happens if you are already late. The first two are where most mistakes start, because both turn on arithmetic that the form itself never shows you.
- 01
₩2.5M a month is the line
₩30 million a year divided by twelve is ₩2.5 million. Almost every E-2 salary in Korea sits on one side of that line or the other, which is why a level bump or a move between schools so often lands you in a different bracket.
- 02
Do not calculate from base pay alone
A teacher on ₩2.4M a month earns ₩28.8M — the ₩20M–₩30M bracket. Add a ₩2M renewal bonus and the year comes to ₩30.8M, which is a different bracket. The monthly salary never moved. Settlement allowances, cash housing allowances and holiday bonuses do the same thing.
- 03
Changing hagwons is a different filing
Moving to a new employer is a change of workplace report under Article 21, filed in person. This report covers your occupation, industry and income bracket. Both carry 15 days, but they start on different days and go to different places.
- 04
If nothing changed, “No Changes” is correct
When you book an immigration appointment, HiKorea shows your existing occupation, industry and income and offers “With Changes” or “No Changes”. If you moved schools but your job, sector and income bracket are the same, “No Changes” is the accurate answer. Editing it because something felt different is how people file the wrong thing.
- 05
One job only — the main one
If you have side work, tutoring or online classes, you report a single occupation, industry and income based on your main economic activity, which the official FAQ defines as the job you spend the most working hours on.
- 06
Pick your codes once and reuse them
HiKorea does not ask you to type a number. You search by name and select from the list, drawn from the national standard classifications. Decide once which entry describes your work, then use the same one every time.
- 07
The tax office already has your numbers
Since January 2023 the Ministry of Justice has been linked to the National Tax Service for income data, which is why you no longer submit an income certificate. Choosing a bracket at random is not a private decision.
- 08
Renewals and transfers are the easy moment
For visa holders subject to the requirement, the reporting screen appears on its own during the HiKorea appointment booking process. Updating it then costs you nothing extra.
- 09
No appointment? Print the confirmation
Filing through the e-Application route produces a report confirmation you can print. The Ministry of Justice materials describe using it to evidence your filing when you go through an immigration service agency, or when you visit an office without a reservation.
- 10
Late does not mean automatically fined
The official FAQ says a fine is not imposed simply because a deadline passed. The head of your immigration office decides, weighing whether the failure was repeated or deliberate. If you are late, file now rather than waiting.
What if your contract ended and the next one has not started?
This is the situation the published guidance handles least clearly, and the one teachers ask us about most often when a contract ends early. Rather than guess, here is exactly what the guidance does say, what it does not say, and the reading that keeps you inside both.
What it says
People not engaged in for-profit activity are excluded from the reporting requirement. And: if you were not engaged in for-profit activity at registration and later begin, you must report within 15 days of starting.
What it does not say
Anything about the reverse direction — stopping work. There is a “no income” bracket and a “no occupation or income” checkbox on the form, so the system can record it. That is not the same as a stated duty to file when a contract ends.
The practical rule
Anchor on your new start date. On that day, compare your occupation, industry and income bracket against what is already on file. If any of the three moved, file within 15 days. If none did, there is nothing to file. If your gap was long enough to move your income into a different bracket for the year, call 1345.
What happens if you miss the deadline?
The maximum is ₩1,000,000 under Article 100(2) of the Immigration Act. It is an administrative fine — an order to pay, not a criminal penalty, and not something that creates a criminal record. That is a different ceiling from the two neighbouring filings in the table above, both of which top out at ₩2,000,000.
It is also not automatic. The official FAQ says that failing to report a change within the deadline does not by itself trigger a fine, and that the head of the competent immigration office decides after considering the circumstances — including whether the failure was repeated or deliberate.
What did change is the cushion. During the pilot period from January to June 2026, the Ministry of Justice said no fine would be imposed even if the deadline had passed. That period ended in June. If you are behind, file now.
Questions we get from teachers
Edge cases the main sections do not cover: who is in scope, dual workplaces, whether allowances count toward the bracket, what is different for F-4 status, what the report confirmation is actually for, and how this filing differs from the school enrolment report that arrived in the same 2020 amendment.
Who has to file the employment information report?
Foreign nationals engaged in for-profit activity on E-1 to E-10, F-2, F-4, F-6, H-2, D-7, D-8 or D-9 status, including the self-employed. Permanent residents (F-5) are excluded, as is anyone not engaged in for-profit activity. The legal basis is Articles 47 and 49-2 of the Enforcement Rule of the Immigration Act.
Is the employment information report new in 2026?
No. The Ministry of Justice's own English notice describes the 2026 changes as a measure that supplements “the employment information reporting requirements that have been in effect since September 25, 2020.” What changed in 2026 is the filing channel — it moved online — and the end of the pilot-period fine waiver in June 2026.
I hold an F-4 visa. Is anything different for me?
F-4 holders are within scope for the occupation side, but the 2023 HiKorea guidance states that the annual income field is not required for F-4 status. If you hold F-4 and the income field appears, that instruction is the one to raise with 1345 before you enter a figure.
I teach at two academies. Which one do I report?
One. The official FAQ says you report a single occupation, industry and income based on your main economic activity, defined as the workplace you spend the most working hours at. If your main workplace later changes — say your evening academy becomes your primary job — and that shifts your occupation, industry or income bracket, the 15-day clock starts on that day.
Do allowances and bonuses count toward the income figure?
The official FAQ says only that annual income is measured before tax. It does not list which allowances are included, and the treatment of reimbursed costs such as airfare is not addressed in the published guidance at all. If a renewal bonus or a cash housing allowance would push you across a bracket boundary, call 1345 rather than deciding it yourself.
Where do I actually submit the report confirmation?
The confirmation is produced by the e-Application route, not by the appointment route. The Ministry of Justice materials describe two uses: showing it when an immigration service agency files on your behalf, and showing it when you attend an immigration office without a reservation. It is evidence that you filed, not a substitute for any other application.
How is this different from the school enrolment report?
Both were added to the registration rules by the same amendment on 25 September 2020, and they sit in adjacent sections of the HiKorea manual. The difference is what the manual says about them: the enrolment section states a 15-day deadline for a change in enrolment status, and the occupation and income section immediately before it does not.
Can I still file on paper?
Both online and paper filing were accepted during the pilot period from January to June 2026. The Ministry of Justice notice states that only online reporting will be accepted after the pilot period, and that further guidance would follow. As of early August 2026 that further guidance had not been published, and the HiKorea manual still describes the paper forms. Filing online is the safe course.
Related Korvia guides
Sources
Every rule, date and figure on this page comes from one of the following. Government documents are linked directly so you can check them yourself.
- Immigration Act (Articles 19, 21, 35, 100)National Law Information Center — The 15-day deadline for registration changes, and the fine ceilings.
- Enforcement Rule of the Immigration Act (Articles 47, 49-2)National Law Information Center — Item 6 of each article — occupation and annual income — was added on 25 September 2020 by Ministry of Justice Ordinance No. 981.
- Implementation of the Advanced Online Reporting System for Foreigners' Employment Information (English)Ministry of Justice — States the requirement has been in effect since 25 September 2020, and sets out the pilot period.
- Press release: expansion of online reporting of foreigners' employment informationMinistry of Justice, 16 December 2025 — The first published statement of the 15-day rule for an income bracket change.
- Notice on the expanded online employment information report, with the official FAQHiKorea, 19 December 2025 — Source of the income brackets, the pilot-period fine waiver, and the main-job rule.
- Notice on the duty to report occupation and annual incomeHiKorea, 28 September 2020 — The first notice after the amendment. Reporting time given as foreigner registration only.
- Notice on occupation and annual income reportingHiKorea, 25 November 2020 — Extends the described reporting time to sojourn permit applications.
- Notice on reporting occupation, annual income and school enrolmentHiKorea, 2 January 2023 — The National Tax Service data link that removed the income certificate.
- Status-by-status manual for sojourn civil affairs (document dated 31 July 2026)HiKorea — Still lists only occupation change, with no income change and no 15-day deadline.
- Statistical Classification Portal — KSCO 8th edition, KSIC 11th editionMinistry of Data and Statistics — Occupation and industry entries, their definitions and their index terms.
- HiKorea e-ApplicationKorea Immigration Service — Where the Employment Information (Change) Report is filed.